Innovation boxes : beps and beyond
Year of publication: |
December 2016
|
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Authors: | Merrill, Peter R. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 4, p. 847-862
|
Subject: | patent box | innovation box | base erosion and profile shifting | Innovation | Patent |
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